MN HF1336

Amends Minnesota motor fuel tax law to allow refunds for special fuels used in off-highway business uses, including passenger snowmobiles at resorts and power take-off units on licensed motor vehicles.

Expands the definition of "off-highway business use" to explicitly include resort snowmobile operations and power take-off unit fuel consumption, while excluding fuel used during vehicle idling time.

Adds exemption from sales and use tax for special fuels eligible for motor fuel tax refunds under the off-highway business use provisions.

Requires fuel purchased for qualifying purposes to be stored in separate supply tanks, not in licensed motor vehicle fuel tanks.

Effective date for all changes is June 30, 2017.